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Karya Ilmiah Mahasiswa

PENGARUH FEE AUDIT, ROTASI AUDIT, UMUR PUBLIKASI DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT



This research aims to find out the influence caused by audit fee, audit rotation, publication age and client company size on the quality of audit. The sample of this research was a manufacturing sub-sector companies registered in IDX during 20172019. Secondary data collected in the form of the company's annual financial statements. The sample determination method used in this study was purposive sampling. The hypothesis in this study was tested using logistic regression analysis processed using SPSS 23rd version. Based on the audit rotation test results, the publication age and size of the client's company has a significant influence while the audit fee does not has a significant influence on the quality of the audit. The advice from this research for the next research is expected to add independent variables that can affect the quality of audits such as Auditor Specialization, Audit Tenure and Auditor Reputation
Keywords: Audit Fee, Audit Rotation, Publication Age, Client Company Size, Audit Quality, Logistic Regression
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Ketersediaan

1217210070/FEB1098/FEBPerpustakaan Fakultas Ekonomi & Bisnis (Referensi)B A C A
D I T E M P A T

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Judul Seri
-
No. Panggil
1098/FEB
Penerbit : Jakarta.,
Deskripsi Fisik
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Bahasa
English
ISBN/ISSN/NPM
1217210070/FEB
Klasifikasi
NONE
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subyek
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